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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol 17 No 2 (2010): October" : 5 Documents clear
Implications of Applying the International Financial Reporting Standards (IFRSs) for Small and Medium-Sized Enterprises on the Accounting Environment in Jordan Walid Zakaria Siam; Muhammed Yassien Rahahleh
Journal of Accounting, Business and Management (JABM) Vol 17 No 2 (2010): October
Publisher : STIE Malangkucecwara

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Abstract

This study aims at identifying the implications of applying the International Financial Reporting Standards (IFRSs) for small and medium-sized enterprises (SMEs) in Jordan, the accountants' advocacy in SMEs of the application of these standards, and the barriers (difficulties) limiting such application. To achieve the study objectives, the researcher designed and distributed a questionnaire to the accountants who manage the financial activities and the accounting records in the study sample represented by the enterprises listed and classified as SMEs at the beginning of 2008. Upon analyzing the responses to the questionnaires, the following results were concluded, including: an increase in accountants' advocacy in SMEs in Jordan of the application of IFRSs in these enterprises, and their conviction of the positive implications to be achieved in case of applying of such standards, emphasizing that there are barriers (difficulties) limiting the application of these standards.
Auditing Risks: An Integrated or Separate Assessment (Evidence from Iran) Nikoomaram, Hashem; Roodposhti, Fraydoon Rahnama; Hajiha, Zohreh
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 17 No 2 (2010): October
Publisher : JABM

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Abstract

This study examines the relationship between inherent risk and control risk, by referring to Risk Based Audit (RBA). We divided these risks to sub categories and allocated the affecting factors on risks to each sub category based on prior literature and then examined the relationships between any sub categories of these risks. We also examined whether Iranian independent auditors prefer to asses these risks as two separate risks, as Audit Risk Model proposed, or to assess them as an integrated risk as Risk of Material Misstatement. The first point toward Risk Based Audit approach is to clarify the overall risk that auditor can accept when presenting audit opinion. However, prior studies indicate that there is a strong correlation between inherent and control risks, professional standards require no single method to assess these risks. The statistical sample of the research consists of 64 senior auditors. We presented 48 affecting critical factors in two categories in inherent risk and four categories in control risk to auditors and measured the significance degree of each affecting factor on inherent and control risks via questionnaire. The results of descriptive statistics and Pearson correlation indicate that there are no significant relationships between inherent and control risks totally, although some correlations were observed between some sub categories. Additionally, the assessment of risks separately is preferred to an integrated assessment. Hence, our results suggest that separate assessment of inherent and control risks seems to be more relevant and informative, as independent auditors prefer to act in practice.
Characteristics of the Board of Directors and Company Performance New Zealand Evidence Md. Borhan Uddin Bhuiyan; Jamal Roudaki; Murray B. Clark
Journal of Accounting, Business and Management (JABM) Vol 17 No 2 (2010): October
Publisher : STIE Malangkucecwara

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Abstract

This study examines the relationship between characteristics of the board of director and firm performance. Few research studies examine this issue, particularly with Return on Assets (ROA) as a performance indicator. Companies that were listed on the New Zealand stock exchange (NZX) over the period 2000 to 2007 were examined, and the results showed that selected characteristics of the board of directors are positively related to firm performance. Specifically, the characteristics studied were: the size of the board, the independence of directors, the tenure of directors, the outside involvement of board members, the frequency of board meetings, the length of time the Chief Executive Officer (CEO) has been in the company, and the extent of shareholding held by the directors.
The Role of Business Process Reengineering (BPR) in Reducing Costs Mohammad Yasin Al Rahahleh
Journal of Accounting, Business and Management (JABM) Vol 17 No 2 (2010): October
Publisher : STIE Malangkucecwara

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Abstract

This study aimed at describing the impact and role of re-engineering processes in reducing costs of production, of the production process and post-production, and their impact on decisions made on cost. The descriptive analytical approach was followed. Data was collected through a questionnaire that measures the concept of re-engineering processes and the relationship of its application to reducing costs. The studys population incorporated 100 companies that participated in the, Award of King Abdullah II Center for Excellence. The study found that the use of re-engineering processes brings down the costs of inputs and the production process and the costs of post-production process. This eventually reduces overall costs, though not to a large degree. This method has had radical changes on the companies that apply re-engineering in all aspects of technical, economic, administrative and accounting aspects and that exclude unnecessary activities. The study recommends that companies adopt the re-engineering approach because of its benefits, especially in reducing the costs, which in turn leads to further benefits. It should be handled form the accounting perspective, which requires the development of accounting systems to attain the required benefits.
The Multiplicative Effects of Personality Dimensions on Creative Behavior among Indonesian Radio Station Managers Nugroho J. Setiadi; Anees Janee Ali; Rehana Aafaqi
Journal of Accounting, Business and Management (JABM) Vol 17 No 2 (2010): October
Publisher : STIE Malangkucecwara

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Abstract

The main purpose of the article is to increase understanding in evidence the multiplicative effects of personality dimensions on creativity. Using five-factor inventory (NEO-FFI) as input model of individuals creativity, the authors identified that among personality dimensions are synergistically related to creative performance. Among a sample of 283 Indonesian radio station managers, the authors hypothesized and found that some personality dimensions were significantly related to creative performance. The important findings also showed that Conscientiousness and Neuroticism have played a role synergistically to interact with other personality dimensions to predict highly creative performance.

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